Policy paper

Income Tax: armed forces accommodation allowance exemption

This tax information and impact note deals with the income tax exemption for payments made to members of the armed forces to help meet the cost of accommodation announced at Autumn Budget 2017



Legislation in Finance Bill 2017 - 2018 will introduce a new section in Chapter 8 of Part 4 of the Income Tax (Earnings and Pensions) Act 2003.

Published 22 November 2017